On the RCI Points side, to my knowledge, the best MF/point are:
1) Regal Vistas in Massanutten, 4 bdr lockoff 178,000 points for $1030 annual fees or $0.00578/ point. The RCI points are rather rare at this resort but they can be found, I am in the process of acquiring one. I do not have an RCI points account yet but my understanding is that 178k points can go a long way
2) Woodstone at Massanutten 4 bdr lockoff 137,000 for $899 per year or $0.066/point
3) Grandview Las Vegas 2 bdr lockoff, 122,000 points for $840 per year or $0.00688/ point, approx 20% more expensive per point than Regal Vistas but still a wonderful deal
I preferred and contracted Regal Vistas not only for the number of points/MF ratio but also because it is (according to others, I have never visited it) the nicest resort in Massanutten and it seems to rent above the MF for the peak weeks, an option I would like to have if I do not need the points every year.
I used to have an HGVC RCI account and, although I never exchanged in RCI, I matched several times: Disney Saratoga Springs 1 bdr (probably 20 times!), Grand Waikikian by Hilton Grand Vacations Club 2 bdr January, Pestana Villamoura Portugal summer weeks 3 or 4 times, Playa Linda Beach Resort Aruba, Costa Linda Beach resort Aruba etc.